Authority: Supreme Court of India

Order Date: 03 Oct 2026

Case Overview

  • Petition filed by the Principal Commissioner of Income Tax (Region 6) seeking condonation of delay in filing Income Tax Appeal No. 281969/2026 against Axis AD Print Media (India) Ltd.
  • The petition arose from an earlier judgment of the High Court of Judicature at Bombay (ITA No. 1994/2018) dated 12‑02‑2025, where the High Court dismissed the taxpayer's appeal on the ground of low tax effect.
  • The Special Leave Petition was filed after a reported delay of 468 days, with the petitioner providing no satisfactory explanation for the delay.
  • The matter was heard on 01‑10‑2026 before a bench comprising Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Vijay Bishnoi.

Final Outcome

  • The Supreme Court declined to entertain the Special Leave Petition, dismissing it on the ground of delay.
  • The Court directed that any pending applications, if any, shall stand disposed of.

Topics: Taxation, Judicial Decision